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this is a good summar of the process. i agree with you

Mahila Housing SEWA Trust (MT) uses a mix of top-down and bottom-up budgeting approach. Initially, the company's finance manager and chief accountant go over the entire budget process, thereafter, project managers with the finance manager to discuss expenditure estimates. Finally, the finance team reviews, revises, and combines the budgets prepared by the project managers into a consolidated budget and sends same to the Executive director for her approval and implementation forthwith.

The reason they chose the top-down directive was to save time, ensure efficiency and see to it that tough decisions are given the topmost priority by the management team. On the other hand, they added the bottom down approach to ensure they have a buy-in by members of staff, as the people who will be implementing programs are the same people who have the most detailed understanding of program income and costs.

MHT Uses both Top down and Bottom up budget methods to create their annual budgets.

MHT utilise les méthodes de budgétisation incrémentielle et ascendante. Ils impliquent le personnel du programme dans la rédaction de leurs propres budgets de programme car ils donnent des lignes directrices à ce sujet lors de leurs réunions initiales. Ils ont choisi ces méthodes de manière à impliquer leur équipe dans le processus pour qu'ils comprennent les couts de leur programme. Et pour la méthode incrémentielle, pour utiliser le budget de l'année écoulée et modifier ce qui doit être modifié.

MHT does incremental budgeting and uses the bottom-top method. The reason is that some of the programs are ran every year and so the estimates are set already. All that needs to be done for each year is reviewing and revising the old budget based on what new programs will have to be introduced.

The use both bottom up and incremental budgeting methods. MHT involves the program staff in drafting their own program budgets as they give guidelines on the same during their initial meetings. They chose these methods so as to involve their team the process since they understand their program costs and for incremental method, they chose it because it is time
saving

MHT used the incremental, bottom-up approach where top management provided clear guidelines and empowered the program managers to draft budgets. MHT is confident of its team partly because they are appropriately trained and also because they have good references (data) to guide the process from bottom-up.

MHT seems to use a variety of methods. There is definitely a strong aspect of bottom-up budget management, as project leaders set budgets. However, I see that they also included management oversight; so perhaps this is a combination of TD and BU. The use of SMEs seems to dictate which path they take. It's a really well thought-out system.

The budgeting methods MHT use includes bottom-up budgeting and incremental budgeting. why because according to the third paragraph of the case study they noted "Individual program managers meet with the finance manager to estimate expenditures. since so many of our programs have existed for several years. we have some good data on units cost." however, this incremental budgeting gives the organization accuracy .

I believe that MHT uses the incremental and bottom-up budgeting method, the program mangers play a great role in setting the budget estimate however the director with the financial officer lead the preparation process when it comes to the income which is very rational.

The MHT uses incremental budgeting method with the top-down budgeting management strategy

Manila Housing sewa Trust(MHST) uses the bottom - up budgeting. This is evident because they they allow their program managers to work on the budgets and add their input in it; then the top managers revise it before a final approval. This method saves them time, and is very efficient for a more realistic and more inclusive budget since program managers are involved.
They further use the incremental budgeting because they do not have to start over from scratch with a whole new budget. They use the past year's budget, and modify what is needs to be modified.

Manila Housing sewa Trust(MHST) uses the bottom - up budgeting. This is evident because they they allow their program managers to work on the budgets and add their input in it; then the top managers revise it before a final approval. This method saves them time, and is very efficient for a more realistic and more inclusive budget since program managers are involved.
They further use the incremental budgeting because they do not have to start over from scratch with a whole new budget. They use the past year's budget, and modify what is needs to be modified.

CYDI combines the incremental budgeting approach with the top-down approach. This is evident whereby by, they use their previous data on costs and prices to develop a new budget and also, top management team develop budgets that cover entire organization's annual budget.

MHT uses incremental budgeting in combination with bottom-up method, the executives only give s guidelines and approve the budget, this allows for some degrees of accuracy and timely adoption of the budget, reason because majority of their program runs every year with little different, so it wise to adopt incremental budgeting, also it is easier to adopt the budget since the draft of budget is prepared by the program and unit manages that are in the implementation stage of budget since they have good knowledge of the project the chances of accuracy is high

They use a combination of incremental and a bottom up approach. They have kept on updating income and expenditures for the last seven year years since they've been running similar programs all through. They heavily engage their program managers in the process, the management reviews and revise it then submit to the director for approval.

The incremental and Bottom up budgeting method was used by MHT, these method were choose because the senior management team decided that and therefore gave guidelines to the staff that were suppose to draft the budget.

Method used by MHT is incremental budgeting and it was done by bottom-up budgeting and top-bottom guidance. reason being they are quite familiar with there programs and often make recurring budgets.

MHT uses incremental together with bottom up budgeting method. The management combines individual's budget into a single budget to be represented to the director for approval.

The incremental and Bottom up budgeting method
and they use income-expenditure method

The incremental and Bottom up budgeting method was used by MHT, these method were choose because the senior management team decided that and therefore gave guidelines to the staff that were suppose to draft the budget.

Incremental and bottom -up methods. They provide the guidelines and make the process clear for everyone, but rely on their managers to come up with first drafts that are then combined by the finance team and refined. Some costs are just adjusted incrementaly, and new budget lines are added when identified.

MHIT uses incremental and bottom-up budgeting.

They are using incremental budgeting process and bottom up methods of budgeting where by almost everyone is involved in the budgeting process the top management only provide guidelines and approve the final draft.

The accounting and finance manager should try and come up with a unique template that will guide inclusion and cost estimate of all activities in their different units . This will resolve inadequacies and ambiguity in the whole process
The incremental and Bottom up budgeting method was used by MHT, these method were choose because the senior management team decided that and therefore gave guidelines to the staff that were suppose to draft the budget.
Secondly finance manager has historical of unit cost

They are using a combination of both top down and bottom up with the latter dominating the whole process. The program managers create program budgets that focus on costs. The finance team reviews, revises, and combines the budgets. The complete budget—including both expenditures and income—is presented to the director for approval.

MHT uses incremental and bottom-up budgeting methods. Program managers create drafts for programs and present to the Management which reviews and approve and reconcile. MTH chose these methods because most of the related costs are known and estimated. And some programs like trainings are done yearly.

They are using incremental budgeting with a bottom-up approach. The program managers receive guidance during the initial meeting with the finance manager and director, and then are responsible for preparing their program budgets. They get further guidance during their one-on-one meetings with the finance manager. The finance team, moreover, is responsible for projecting income for the year. The director plays a fairly limited role of providing guidance initially and approval of the final product.

MHT employs bottom-up budgeting and program-based budgeting methods. These choices are likely made to align with their philosophy of grassroots empowerment and transparent resource allocation. Bottom-up involvement acknowledges program managers' expertise and ownership, while program-based budgeting ensures efficient allocation to specific initiatives. These methods resonate with MHT's commitment to improving habitats and empowering women, optimizing fund use for their mission-driven programs.

MHT uses bottom-up budget method and this is so the can get accurate cost estimate from the program managers based on their experience on the field.

Bottom top budgeting system

Updating income/expenditures estimates

They combined different budgeting methods/styles

1. Top-down: They first met with the top management team to itemize and approve of the areas and what is involved then later involved the program management to prepare the budget
2. Incremental budget: they resort to the cost of their previous projects to make the necessary adjustments
3. Zero Budget: they included a component that was not in the previous project budget so they have to figure out the cost afresh
4. Bottom-up: including the component that has not been covered in the previous budget, they had to contact the services of the staff implementing it before including in the budget and sending for approval by the board

MHT uses incremental budgeting method and Bottom-up budgeting approach. Although the budget process started by the resolution of the top management and directives. The Finance manager engaged the program managers in the budget preparation and a final review will be conducted by the management.

MHT uses incremental and bottom-up budgeting method. Because there is repetition of certain programs yearly incremental budgeting is used to address inflation rates that might occur. Also seeing as the organization is highly program oriented it is essential that te program mangers are the primary budget makers to ensure accuracy on activities.

We all are with our regional teams do the practice of annual budget.

MHT as a Case Study uses both the Incremental budgeting method and the Bottom -Up Budgeting Strategy. The reason for this isn't far fetched and is explained below.

Incremental Budgeting Method.
According to Paragraph 3, most of the programs have existed for several years and as such there is a large amount of data on unit costs, so for each new year on a project, there is an estimate of salaries, travels and supplies. Even the finance team already has figured out what source of income will change in the new year, what income is certain to come in and which income is less certain, as well as which income needs to be spent on specific projects or expense.

All of these are adequately prepared for :

1. To save time.
2. It is less risky: if there is need to make changes, they sought out for expert advice.
3. It is easily agreed on.

Bottom-Up Management Strategy
According to the MHT Case Study in paragraph 1 and 2,

1. the entire management team(including, the executive director, the program managers, and the finance manager) sets guidelines,
2. Each project and departments goes ahead to draft a budget for their area of projects
3. The finance team revises and combines and reconciles each individual budgets into a single/global budget and then finally,
4. Submits the budget for final approval.

These steps were taken to cause a Buy-In, i.e., every program staff are involved in setting their own budget and they are more likely to accept the budget as Legitimate. Also, there is a higher chance of Accuracy, as those people who have the most detailed understanding of the program costs and income are the same people implementing the programs.

MHT (assuming it refers to your organization) uses a combination of activity-based costing and expert estimation methods for budgeting.

Activity-Based Costing (ABC): MHT employs this method by breaking down the costs of various activities within their programs. This allows them to allocate costs accurately based on specific activities, such as salaries, travel, and supplies for the training program. Using historical data and cost estimates from previous years, they can project future expenses.

Expert Estimation: When MHT encounters new expenditures, they consult subject matter experts to estimate costs. For example, consulting a technical expert for estimating the cost of a new water tank demonstrates their use of expert knowledge to make accurate cost predictions for unfamiliar projects.

The choice of these methods is pragmatic. Activity-Based Costing provides a detailed understanding of costs related to specific activities, enabling precise budgeting. Relying on expert estimation ensures accurate assessments for new or specialized projects, where historical data might not be available. By combining these methods, MHT can create comprehensive and reliable budgets that reflect both recurring and new expenses, helping them make informed financial decisions.

They use the combination o incremental budgeting method because the senior management gave guidelines for others to take part in the budgeting process

MHT uses the incremental method because it is easier and faster for budgeting

MHT used Incremental and Top-down Budgeting Method process to formulate their incoming year's annual budget.

The reasons being that data from previous years were used and budgeting process is being prepared by individual program manager under the guidance of top level management before presenting it to the director for approval.

It is clear cut that MHT uses an incremental budget mixing a bottom-up and a top-down method approach. This means that for their incremental budget, MHT uses for expenses a bottom-up budget process, while for estimating income they use a top-down approach.

Their approach to budgeting is premised on incremental and bottom up budgeting approach. This drives inclusivity and buy in.

Both incremental and zero based budgeting method were used. The incremental budget was used solely for the purpose of improving the already existing program where some good data on unit cost were already existing. And the zero based comes up because they needed an estimate for a new expenditure and new sources of generating income.

What budgeting methods does MHT use? MHT uses both top-down and incremental budgeting method. it is top down because they have indicated that they start with a meeting between the director, program managers, and the financial manager. Then, individual program managers meet with the finance manager to estimate expenditures.
They chose incremental method because many of their programs have existed for several years, they have some good data on unit costs. For example, they have a training program that they run every year. and every part of this training program has been estimated: salaries, travel, supplies, etc.

MHT applies top-down budgeting where at the beginning, they drafting the budget together between director, program managers. After they agree with the determined budget, project managers start to create their own budget. Moreover, they also implement incremental budget where they continue using the previous budget they have by using income-expenditure budget

Firstly, MHT introduced the Incremental Budgeting Method. In this method, the team focused on items that are critical to change year-to year. The team worked with a budget they were familiar with thereby making strategic changes where faults are found.

Next, she applied the Bottom-Up Approach. Programmers individually worked with indicators to prepare their budgets. This approach, though time-consuming; yet speaks to the actual truth about each program. Combination of the program by the Finance Team is also ideal. This is the Top-Bottom Approach. Accuracy in the Bottom-Up Approach is high.

Both methods were used to conclude the budgeting period, capturing both income and expenditures for the fiscal year.

MHT primarily utilizes a combination of incremental budgeting and activity-based budgeting methods. Overall, by combining incremental budgeting with activity-based budgeting, MHT can strike a balance between stability and flexibility, ensuring that their budgeting process is both efficient and effective in supporting its mission and objectives.

MHT budgeting year starts on April 1st and ends on March 31st. To ensure that they have a budget ready in time, their annual budgeting exercise starts in January.

MHT uses a top-bottom budgeting method where they start with a meeting between the director, program managers, and the financial manager. They go over the steps of the budgeting process and make sure that everyone understands which tasks need to be accomplished.

Then, individual program managers meet with the finance manager to estimate expenditures. So many of MHT programs have existed for several years, they have some good data on unit costs. For example, they have a training program that they run every year. Every part of this training program has been estimated: salaries, travel, supplies, etc. If they need an estimate for a new expenditure, they find a subject matter expert to talk to.

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It seems MHT uses a combination of top-down and bottom-up budgeting approaches:

Top-Down Elements
The director sets high-level goals and priorities that guide the overall budget (strategic direction).
The finance team estimates available funding from various sources (constraints).

Bottom-Up Elements

Program managers build detailed budgets for their operational expenses and needs (granular projections).
Historical data on costs of existing programs is leveraged (data-driven estimates).

This allows MHT to balance organizational strategy with real-world program considerations in the budget. Program managers own granular projections, while leadership steers priorities and finance coordinates funding.

I believe MHT chose this collaborative approach because it fits with having multiple programs that receive restricted funding. It enables coordination across teams to match expenses to available funding. The historical data also facilitates accurate bottom-up estimates. Overall, it is a structured process that aligns budgets with capabilities.